Exemption of service element and disability element of disability pension granted to disabled personnel of armed forces who have been invalided on account of disability attributable to or aggravated by such service

Exemption of disability pension: tax exclusion for armed forces personnel invalided due to service related disability, not for retirees.

Exemption is affirmed for the service element and disability element of disability pension paid to members of the armed forces who have been invalided from service on account of bodily disability attributable to or aggravated by such service; it applies to all ranks but does not extend to personnel who retire on superannuation or otherwise.